Capital expenses are most often depreciated over a five-to 10-year period but may be depreciated over more than two decades in the case of real estate. An operating expense results from the ongoing costs a company pays to run its basic business. In contrast to capital expenditures, operating expenses are fully tax-deductible in the year they are made.
Fresno is also the seat of the Fifth Appellate District of the State of California Court of Appeal where a new courthouse was built in the old Armenian Town section of downtown Fresno in 2007 across from the Fresno Convention Center. The Fifth District Court of Appeal Courthouse is named after former State Senator and Associate Justice of the Fifth District, George N. Zenovich.
Location of Fresno on a map. Fresno is a city found in California, The United States Of America. It is located 36.75 latitude and -119.77 longitude and it is situated at elevation 99 meters above sea level. Fresno has a population of 494,665 making it the 5th biggest city in California. It operates on the PDT time zone, which means that it follows the same time zone as Los Angeles.